| Summary: | This study was motivated by the possibility of treasonous conduct and possible Goods Services and Tax (GST). Specifically, the aim of this study are: to unveiled the GST fraud occurred in the service industries. The study conducted a qualitative methodology, using a case study and gioia method. This study provides a GST fraud model customise to Malaysian business environment, as proactive measure to eliminate or reduce potential opportunities for GST fraud, thus contribute to the scientific research output, across and within the economic disciplines, including significant advances in understanding, method, theory and application related to GST. Overall, the GST Fraud Model provides primary and secondary impacts through developing respectful business environment, that mutually beneficial to operating business practices in hospitality business. The GST Fraud Model act as monitoring mechanism for businesses for this industry. Hence, develop business that better engage in gravitates fair dealing from the perspective of good and services tax
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